The treasurer in some firms may be a source for the auditor to trace information back to regarding employment contracts, compensation, and bonus plans.
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Q93: The primary purpose of a surprise payroll
Q94: It is generally more difficult for the
Q95: Because of confidentiality requirements and potential losses
Q96: Tests of controls and tests of details
Q97: A detailed reconciliation of the information on
Q99: Separation of duties in the payroll and
Q100: Discuss the two circumstances under which auditors
Q101: Auditors should consider the use of data
Q102: The usual audit test for a public
Q103: There is inherent risk of payroll fraud
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